Income Tax Changes in Provident Funds: Schedule XI Rationalised from 1st April 2026

Last updated: 06 February 2026


The Government has proposed a comprehensive rationalisation of Schedule XI of the Income-tax Act. These changes aim to eliminate outdated provisions, remove overlapping restrictions, and align income-tax rules with the Employees Provident Funds and Miscellaneous Provisions Act, 1952 and the EPF Sche

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